GPO Plus (GPOX) 10-Q 25 Oct 21 2022 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Jul. 31, 2021	Oct. 21, 2021
Cover [Abstract]
Entity Registrant Name	GPO PLUS, INC.
Entity Central Index Key	0001673475
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Jul. 31, 2021
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		19,266,316
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-213744
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	37-1817132
Entity Address Address Line 1	3571 E
Entity Address Address Line 2	Sunset Road
Entity Address Address Line 3	Suite 300
Entity Address City Or Town	Las Vegas
Entity Address State Or Province	NV
Entity Address Postal Zip Code	89120
City Area Code	855
Local Phone Number	935.4769
Entity Interactive Data Current	Yes

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Jul. 31, 2021	Apr. 30, 2021
Current Assets:
Cash and cash equivalents	$ 64,639	$ 12,407
Accounts receivable	31,818	5,252
Prepaid expenses	103,247	2,000
Loan receivable, related party	12,500	0
Total Current Assets	212,204	19,659
Property, Plant, and Equipment, net	4,956	5,241
TOTAL ASSETS	217,160	24,900
Current Liabilities:
Accounts payable and accrued liabilities	197,564	206,142
Accrued interest	3,107	0
Convertible note payable, net of debt discount of $159,742	120,258	0
Stock payable	3,549,000	18,000
Total Current Liabilities	3,869,929	224,142
Total Liabilities	3,869,929	224,142
Commitments and Contingencies (Note 9)	0	0
Stockholders' Deficit
Common stock value	1,883	967
Additional paid in capital	14,356,132	450,918
Accumulated deficit	(19,985,801)	(876,144)
Total Stockholders' Deficit	(5,627,674)	(424,147)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	217,160	24,900
Founders Series A Non - Voting Redeemable Preferred Stock [Member]
Stockholders' Deficit
Preferred stock value	224,905	224,905
Series A Non - Voting Redeemable Preferred Stock [Member]
Stockholders' Deficit
Preferred stock value	1,750,000	0
Series A Preferred Stock [Member]
Stockholders' Deficit
Preferred stock value	100	100
Class A Common Stock
Stockholders' Deficit
Common stock value	$ 12	$ 12

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Jul. 31, 2021	Apr. 30, 2021
Stockholders' Deficit
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares issued	9,666,674	9,666,674
Common stock, shares outstanding	9,666,674	9,666,674
Convertible note payable, net of debt discount	$ 159,742
Preferred Stock, shares authorized		1,000,000
Preferred Stock, shares issued	1,000,000	1,000,000
Founders Series A Non - Voting Redeemable Preferred Stock [Member]
Stockholders' Deficit
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, stated value	$ 15	$ 15
Preferred Stock, shares authorized	500,000	500,000
Preferred Stock, shares issued	28,750	28,750
Preferred Stock, shares outstanding	28,750	28,750
Series A Non - Voting Redeemable Preferred Stock [Member]
Stockholders' Deficit
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, stated value	$ 10	$ 10
Preferred Stock, shares issued	175,000	0
Preferred Stock, shares outstanding	175,000	0
Preferred Stock, shares designated	175,000	175,000
Founders Class A Stocks
Stockholders' Deficit
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	115,000	115,000
Common stock, shares outstanding	115,000	115,000
Series A Preferred Shares [Member]
Stockholders' Deficit
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, shares authorized	1,000,000	1,000,000
Preferred Stock, shares issued	1,000,000	1,000,000
Preferred Stock, shares outstanding	1,000,000	1,000,000

STATEMENTS OF OPERATIONS (Unaud

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
STATEMENTS OF OPERATIONS (Unaudited)
Revenue	$ 369,558	$ 6,338
Cost of revenue	282,106	0
Gross Profit	87,452	6,338
Operating Expenses
General and administrative	69,012	19,407
Professional fees	14,602,362	25,377
Professional fees - related party	4,476,983	0
Management fees - related party	8,720	0
Total Operating Expenses	19,157,077	44,784
Loss from operations	(19,069,625)	(38,446)
Other Expense
Interest expense	(40,032)	0
Total Other Expense	(40,032)	0
Net Loss	$ (19,109,657)	$ (38,446)
Net Loss Per Common Share: Basic and Diluted	$ (1.13)	$ 0
Weighted Average Number of Common Shares Outstanding: Basic and Diluted	16,950,089	9,316,667

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS EQUITY (DEFICIT) (Unaudited) - USD ($)	Total	Founders Class A Stocks	Series A Non - Voting Redeemable Preferred Stock	Series A Convertible Preferred Stock	Founders Series A Non - Voting Redeemable Preferred Stock [Member]	Common Stock	Additional Paid-In Capital	Accumulated Deficit
Balance, shares at Apr. 30, 2020						9,316,667
Balance, amount at Apr. 30, 2020	$ 10,906					$ 9,317	$ 120,405	$ (118,816)
Net loss for the period	(38,446)					$ 0	0	(38,446)
Balance, shares at Jul. 31, 2020						9,316,667
Balance, amount at Jul. 31, 2020	(27,540)					$ 9,317	120,405	(157,262)
Balance, shares at Apr. 30, 2021		115,000		1,000,000	28,750
Balance, amount at Apr. 30, 2021	(424,147)	$ 12	$ 0	$ 100	$ 224,905	967	450,918	(876,144)
Net loss for the period	(19,109,657)	0	$ 0	0	0	0	0	(19,109,657)
Issuance of preferred stock for cash and services - related party, shares			175,000
Issuance of preferred stock for cash and services - related party, amount	0	0	$ 1,750,000	0	0	$ 0	0	0
Stock based compensation, shares						7,341,642
Stock based compensation, amount	11,012,463	0	0	0	0	$ 734	11,011,729	0
Stock based compensation - related party, shares						1,818,000
Stock based compensation - related party, amount	2,727,000	0	0	0	0	$ 182	2,726,818	0
Warrants issued in conjunction with convertible note	166,667	$ 0	$ 0	$ 0	$ 0		166,667	0
Balance, shares at Jul. 31, 2021		115,000	175,000	1,000,000	28,750	18,826,316
Balance, amount at Jul. 31, 2021	$ (5,627,674)	$ 12	$ 1,750,000	$ 100	$ 224,905	$ 1,883	$ 14,356,132	$ (19,985,801)

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (19,109,657)	$ (38,446)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	11,012,463	0
Stock based compensation - related party	4,476,982	0
Depreciation of furniture and equipment	285	0
Amortization of convertible note discount	36,925	0
Changes in operating assets and liabilities:
Accounts receivable	(26,566)	(6,338)
Prepaid expenses	(101,247)	16,127
Accounts payable and accrued liabilities	(8,578)	11,158
Accrued interest	3,107	0
Stock payable	3,530,790	0
Net cash used in Operating Activities	(185,496)	(17,499)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment	0	(1,916)
Advances on loan receivable, related party	(12,500)	0
Net cash used in Investing Activities	(12,500)	(1,916)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of preferred stock for cash	18	0
Proceeds from stock subscription	210	0
Proceeds from issuance of convertible note	250,000	0
Proceeds from deposit	0	50,000
Net cash provided by Financing Activities	250,228	50,000
Net change in cash for period	52,232	30,585
Cash at beginning of period	12,407	0
Cash at end of period	64,639	30,585
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes	0	0
Cash paid for interest	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
Warrants issued in conjunction with the issuance of convertible note	166,667	0
Recognition of operating right-of-use assets and operating lease liability	$ 0	$ 22,010

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
	Jul. 31, 2021
ORGANIZATION AND BASIS OF PRESENTATION
NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION GPO Plus, Inc. (the “Company”) is a corporation originally established under the name of Koldeck, Inc. under the corporation laws in the State of Nevada on March 29, 2016. The Company’s activities are subject to significant risks and uncertainties including failure to secure additional funding to properly execute the Company’s business plan. On April 2, 2018, the Company approved an agreement and plan of merger for the purposes of changing our corporate name from Koldeck Inc. to Global House Holdings Ltd. Pursuant to the agreement and plan of merger, our company merged with our wholly-owned subsidiary Global House Holdings Ltd., a Nevada corporation. Koldeck Inc. remained the surviving company of the merger, continuing under the name Global House Holdings Ltd. The name change, as well as a 20:1 forward stock split, was approved by FINRA and effective April 3, 2018. On June 19, 2020, the Company approved an agreement and plan of merger for the purposes of changing our corporate name from Global House Holdings Ltd. to GPO Plus, Inc. Pursuant to the agreement and plan of merger, our company merged with our wholly-owned subsidiary GPO Plus, Inc., a Nevada corporation. Global House Holdings Ltd. remained the surviving company of the merger, continuing under the name GPO Plus, Inc. The name change, as well as a 12:1 reverse stock split, was approved by FINRA and effective August 20, 2020. The issued and outstanding shares and authorized capital have been restated retroactively in the financial statements. Effective May 5, 2020, Brett H. Pojunis acquired 5,000,000 (post-split) of the issued and outstanding common shares of the Company from Jian Han Chen. As a result of the transaction, Mr. Pojunis had voting and dispositive control over 53.67% of our outstanding voting securities. The shares were acquired in a private transaction using Mr. Pojunis’ personal funds. Mr. Pojunis’s ownership has since been diluted to 29.04%, and Mr. Chen no longer holds any equity interest in the Company. We are a start-up company engaged in the business of organizing, promoting, and operating industry-specific group purchase organizations (GPOs). A GPO is an entity created to leverage the purchasing power of a group of businesses (or individuals) to obtain discounts from vendors.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Jul. 31, 2021
GOING CONCERN
NOTE 2 - GOING CONCERN	NOTE 2 – GOING CONCERN The Company’s financial statements as of July 31, 2021 have been prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company has incurred a cumulative net loss of $19,985,801. These factors among others raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Jul. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended July 31, 2021 are not necessarily indicative of the results that may be expected for the year ending April 30, 2022. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2020 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended April 30, 2021 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on September 13, 2021. Use of Estimates Preparing financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Actual results and outcomes may differ from management’s estimates and assumptions. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. As of July 31, 2021 and April 30, 2021, the Company had cash and cash equivalents of $64,639 and $12,407, respectively. Accounts Receivable Accounts receivable are recorded in accordance with ASC 310, “Receivables.” Accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company does not currently have any amount recorded as an allowance for doubtful accounts. Based on management’s estimate and based on all accounts being current, the Company has not deemed it necessary to reserve for doubtful accounts at this time. As of July 31, 2021 and April 30, 2021, the Company had accounts receivable of $31,818 and $5,252, respectively. Prepaid Expense Prepaid expenses relate to security deposit for office premise and prepayment made for future services in advance that will be expensed over time as the benefit of the services is received in the future expected within one year. Property, Plant and Equipment Property and equipment are stated at cost. Depreciation is computed using the straight-line method. The depreciation and amortization methods are designed to amortize the cost of the assets over their estimated useful lives, in years, of the respective assets as follows: Furniture and Equipment 5 years Maintenance and repairs are charged to expense as incurred. Improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in income. The long-lived assets of the Company are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment” (“ASC 360”), whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. During the three months ended July 31, 2021 and 2020, no impairment losses have been identified. As of July 31, 2021 and April 30, 2021, Property, Plant and Equipment was $4,956 and $5,241, respectively. Depreciation of $285 and $0 was incurred during the three months ended July 31, 2021 and 2020. Revenue Recognition During the year ended April 30, 2021, the Company generated its first revenue since its establishment. The Company recognizes revenue from the sale of products in accordance with ASC 606, “ Revenue Recognition Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance obligations Step 5: Recognize revenue when the entity satisfies a performance obligation The Company engages in the business of organizing, promoting, and operating industry-specific group purchase organizations (GPOs). A GPO is an entity created to leverage the purchasing power of a group of businesses (or individuals) to obtain discounts from vendors. The Company identifies underserved markets, segments and industries where there is little to no competition and develops specific GPOs around them. The Company develops industry specific GPO that leverage the aggregated purchasing power of its members. The GPOs use collective buying power to obtain and negotiate discounts on products and services from vendors. The discounted rates are then shared with its members saving them money and time by also improving supply chain efficiencies. The main business segments are HealthGPO, a Group Purchasing Organization for the Healthcare industry, and cbdGPO, a Group Purchasing Organization for the Hemp industry. In addition, the Company offers professional services through GPOPRO Services. During the three months ended July 31, 2021, the Company recognized $367,250 of revenues related to merchandise and product sales, and $2,308 of revenues related to shipping recovered on merchandise sales. In regard to the sales that occurred during the three months ended July 31, 2021, there are no unfulfilled obligations related to the merchandise and product sales. HealthGPO works with companies that have well priced high-quality products and services with advantageous terms. The Company’s primary offerings are volume supply acquisitions, access to quality personal protective equipment (PPE), essential necessities and medical equipment from non-traditional, yet fully accredited suppliers. Additionally, the Company identify “best of breed” products that have a unique value proposition and become distributors with some form of exclusivity and/or favorable terms. HealthGPO is developing a b2b healthcare portal to offer medical products to everyday business. Technology will continue to play an important role in exceeding our stated goals. HealthGPO also addresses the needs of individual consumers who want access to products at a good price that is typically only available to healthcare professionals. The Company intend on developing a b2c (business to consumer) portal to sell healthcare and wellness products directly to consumers. In accordance with ASC 606 , · The invoice has been generated and provided to the customer. · The performance obligations of delivery of products are stated in the invoice. · The transaction price has been identified in the invoice. · The Company has allocated the transaction price to performance obligation in the invoice. · The Company has shipped out the product and, therefore, satisfied the performance obligation. During the three months ended July 31, 2021 and 2020, the Company recognized revenue of $369,558 and $6,338, respectively, incurred cost of revenue of $282,106 and $0, respectively, and generated gross profit of $87,452 and $6,338, respectively. Financial Instruments The carrying values of our financial instruments including cash and cash equivalent, accounts receivable, loan receivable and accounts payable and accrued liabilities, accrued interest and convertible notes approximate their fair value due to the short maturities of these financial instruments. Related Party Balances and Transactions The Company follows FASB ASC 850, “ Related Party Disclosures Convertible Financial Instruments The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable U.S. GAAP. When the Company has historically determined that the embedded conversion options should not be bifurcated from their host instruments, discounts have been recorded for the intrinsic value of conversion options embedded in the instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the instrument. During the three months ended July 31, 2021, the Company has chosen to early adopt of ASU2020-06 and did not record a beneficial conversion feature (“BCF”) discount on the issuance of convertible notes with the conversion rate below the Company’s market stock price on the date of note issuance. Share-Based Compensation The Company accounts for share-based compensation under the fair value method in accordance with ASC 718, “Compensation – Stock Compensation,” which requires all such compensation to employees and non-employees to be calculated based on its fair value of the equity instrument at the grant date and recognized in the earnings over the requisite service or vesting period. During the three months ended July 31, 2021 and 2020, the Company recorded $19,014,235 and $0 stock-based compensation, respectively. The stock-based compensation incurred from common stock awarded to consultants and executives was reported under professional fees in the statements of operation. Of this amount, $3,524,790 in stock awards had not been issued at July 31, 2021, and is included in Stock Payable on the balance sheet. Three months ended July 31, 2021 2020 Common stock award to consultants $ 14,537,253 $ - Common stock award to executive - related party 4,476,982 - $ 19,014,235 $ - Basic and Diluted Loss per Share Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. For the three months ended July 31, 2021, Series A preferred stock, warrants and common stock payable were dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive. July 31, July 31, 2021 2020 (Shares) (Shares) Series A Preferred Shares 1,000,000 - Warrants 280,000 - Common Stock Payable 2,366,000 - 3,646,000 - The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding at July 31, 2021, that are convertible into shares of common stock at a one-for-one rate. These if-converted common shares have been excluded from the computation of loss per share, as their inclusion would be anti-dilutive due to the Company’s losses. (Note 4) During the three months ended July 31, 2021, the Company issued a convertible note of $280,000 to a non-affiliate for proceeds of $250,000. The Company issued 280,000 three-year warrants to purchase the Company’s common stock at an exercise price of $1.25 per share. (Note 6) New Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, ASC Subtopic 470-20 “Debt—Debt with “Conversion and Other Options” and ASC subtopic 815-40 “Hedging—Contracts in Entity’s Own Equity”. The standard reduced the number of accounting models for convertible debt instruments and convertible preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. ASU2020-06 removes from U.S. GAAP the separation models for (1) convertible debt with a CCF and (2) convertible instruments with a beneficial conversion feature (“BCF”). With the adoption of ASU2020-06, entities will not separately present in equity an embedded conversion feature these debts. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Company has chosen to early adopt this standard on its three months ended July 31, 2021 financial statements and did not record BCF on the issuance of convertible notes with conversion rate below the Company’s market stock price on the date of note issuance. In November 2019, the FASB issued ASU No. 2019-08, Compensation-Stock Compensation and Revenue from Contracts with Customers; Codification Improvements- Share-Based Consideration Payable to a Customer. In December 2019, the FASB issued Accounting Standard Update No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (ASU 2019-12), which simplifies the accounting for income taxes. This guidance will be effective for entities for the fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020 on a prospective basis, with early adoption permitted. We do not expect the adoption of this guidance to have a material impact on our financial statements. Management has considered all other recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

CAPITAL STOCK

CAPITAL STOCK	3 Months Ended
	Jul. 31, 2021
CAPITAL STOCK
NOTE 4 - CAPITAL STOCK	NOTE 4 – CAPITAL STOCK Share Capital On June 19, 2020, the Company announced a reverse stock split of the issued and authorized shares of common stock on the basis of 1 new share for 12 old shares. The reverse stock split has been reviewed by the Financial Industry Regulatory Authority (“FINRA”) and has been approved with an effective date of August 20, 2020. Our issued and outstanding capital decreased from 111,800,000 shares of common stock to 9,316,674 shares of common stock. The reverse stock split also resulted in the decrease of the authorized capital from 1,500,000,000 shares of common stock to 125,000,000 shares of common stock. The issued and outstanding shares and authorized capital have been restated retroactively in the financial statements. On November 20, 2020, the Company filed amended and restated article of incorporation, resulting in increasing the authorized share capital from 125,000,000 shares to 200,000,000 shares and par value from $0.001 per share to $0.0001 per share consisting of the following: · 90,000,000 shares of ordinary common stock · 10,000,000 shares of founders’ class A common stock · 50,000,000shares of blank check common stock · 500,000 shares of founders’ series A non-voting redeemable preferred stock · 49,500,000 shares of blank check preferred stock On January 21, 2021, the Company filed amended certification of stock designation after issuance of class/series for designating 1,000,000 shares of blank check preferred stock as Series A Preferred Stock. Ordinary Common Stock On May 21, 2021, the Company issued restricted stock awards for 1,959,642 shares of ordinary common stock to consultants and executives for services under the 2020 Incentive Plan valued at $2,939,463, of which 418,000 shares were issued to an executive of the Company. Restricted stock awards were issued to certain consultants and executives as consideration for services rendered. The restricted stock units were vested immediately on the date of grant. (Note 5) On May 21, 2021, the Company issued 7,200,000 shares of common stock to consultants and executives for services valued at $10,800,000, of which 1,400,000 shares were issued to an executive of the Company. (Note 5) As of July 31, 2021 and April 30, 2021, the issued and outstanding ordinary common stock was 18,826,316 and 9,666,674, respectively. Founders’ Class A Common Stock and Founders Series A Non-Voting Redeemable Preferred Stock During the year ended April 30, 2021, the Company issued common and preferred stock units comprising of 115,000 shares of founder’s class A common stock and 28,750 shares of founder’s series A non-voting redeemable preferred stock to non-affiliates for total consideration of $287,500. The founder’s series A non-voting redeemable preferred stock has a redemption value of $15 per share and is contingently redeemable at the holder’s option, and as a result was classified as mezzanine equity in the Company’s balance sheet. The redemption value of $224,905 was determined to be its fair market value. As of July 31, 2021 and April 30, 2021, the Company had 115,000 shares of founder’s class A common stock issued and outstanding and 28,750 shares of founder’s series A non-voting redeemable preferred stock issued and outstanding. Series A Convertible Preferred Stock The Company has designated 1,000,000 shares of series A convertible preferred stock. The series A convertible preferred stock may convert into common stock at a rate equal to one share of common stock for each share of series A convertible preferred stock. Each Series A convertible preferred shareholder is entitled to vote, on one hundred (100) votes for each share held of record on matters submitted to a vote of holders of the Company’s ordinary Common Stock. On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to the CEO of the Company at $0.0001 per share for consideration of $50. (Note 5) On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to an executive of the Company at $0.0001 per shares for consideration of $50. (Note 5) As of July 31, 2021 and April 30, 2021, the Company had 1,000,000 shares of series A convertible preferred stock issued and outstanding. Series A Non-Voting Redeemable Preferred Stock On May 21, 2021, the Company issued 175,000 series A non-voting redeemable preferred shares to an executive of the Company at $10 stated value per share and for cash consideration of $17.50. (Note 5) The series A non-voting redeemable preferred stock has a redemption value of $10 per share and is contingently redeemable at the holder’s option, and as a result was classified as mezzanine equity in the Company’s balance sheet. The redemption value of $1,750,000 was determined to be its fair market value. As of July 31, 2021 and April 30, 2021, the Company had 175,000 shares and 0 shares of series A non-voting redeemable preferred stock issued and outstanding, respectively. Warrants During the three months ended July 31, 2021, in conjunction with the issuance of a convertible note on June 16, 2021, the Company issued 280,000 stock purchase warrants, exercisable for three years from issuance at exercise price of $1.25 per share. (Note 6) The below table summarizes the activity of warrants exercisable for shares of common stock during the three months ended July 31, 2021: Number of Shares Weighted- Average Exercise Price Balances as of April 30, 2021 - $ - Granted 280,000 1.25 Redeemed - - Exercised - - Forfeited - - Balances as of July 31, 2021 280,000 $ 1.25 The fair value of each warrant on the date of grant is estimated using the Black-Scholes option valuation model. The following weighted-average assumptions were used for warrants granted during the three months ended July 31, 2021: Three Months Ended July 31, 2021 Exercise price $ 1.25 Expected term 5 years Expected average volatility 591% Expected dividend yield - Risk-free interest rate 0.41% The following table summarizes information relating to outstanding and exercisable warrants as of July 31, 2021: Warrants Outstanding Warrants Exercisable Weighted Average Number Remaining Contractual Weighted Average Number Weighted Average of Shares life (in years) Exercise Price of Shares Exercise Price 280,000 2.88 $ 1.25 280,000 $ 1.25 Aggregate intrinsic value is the sum of the amounts by which the quoted market price of the Company’s stock exceeded the exercise price of the warrants at July 31, 2021 for those warrants for which the quoted market price was in excess of the exercise price (“in-the-money” warrants). As of July 31, 2021, the aggregate intrinsic value of warrants outstanding was approximately $210,000 based on the closing market price of $2.00 on July 31, 2021. As of July 31, 2021, the Company valued the fair value on the 280,000 units of common stock purchase warrants granted at $560,000 based on Black-Scholes option valuation model. The relative fair value of the warrants of $166,667 was allocated to the debt discount of the convertible note amortized over the nine-month term of the note.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Jul. 31, 2021
RELATED PARTY TRANSACTIONS
NOTE 5 - RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY TRANSACTIONS Loan Receivable On June 16, 2021, the Company signed an agreement with a related party that is an affiliate of the Company's CEO for a loan of $21,310. The loan is non-interest bearing and has a one-year term. During the three months ended July 31, 2021, the Company has made $12,500 loan payment and will make $8,810 loan payment in August 2021. As of July 31, 2021, the loan receivable was $12,500. CEO On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to the CEO of the Company at $0.0001 per share for consideration of $50. During the three months ended July 31, 2021, the Company incurred management fees of $8,720 to the CEO of the Company. Executive On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to the executive of the Company at $0.0001 per share for consideration of $50. On May 21, 2021, the Company issued restricted stock awards for 418,000 shares of ordinary common stock to the executive under the 2020 Incentive Plan valued at $627,000 for services. On May 21, 2021, the Company issued 1,400,000 shares of common stock to the executive valued at $2,100,000 for services. On May 21, 2021, the Company issued 175,000 series A non-voting redeemable preferred shares to the executive of the Company at $10 stated value per share and for cash consideration of $18.

COVERTIBLE NOTE PAYABLE

COVERTIBLE NOTE PAYABLE	3 Months Ended
	Jul. 31, 2021
COVERTIBLE NOTE PAYABLE
NOTE 6 - COVERTIBLE NOTE PAYABLE	NOTE 6 – COVERTIBLE NOTE PAYABLE Convertible note payable at July 31, 2021 consists of the following: July 31, 2021 Dated June 16, 2021 $ 280,000 Total convertible note payable, gross 280,000 Less: Unamortized debt discount (159,742 ) Total convertible note payable, net $ 120,258 On June 16, 2021, the Company issued a $280,000 Original Issue Discounted Convertible Promissory Note for a purchase price of $250,000, convertible at $1.00 per share. The note has a payment term of nine months and bears interest at 9% per annum. Additionally, the Company issued to the investor 280,000 three-year warrants to purchase the Company’s common stock at an exercise price of $1.25 per share. (Note 4) On June 16, 2021, the Company recorded total debt discount of $196,667 comprising original issue discount of $30,000 and discount from warrants of $166,667. During the three months ended July 31, 2021, the Company recorded amortization of debt discount of $36,925 reporting under interest expense in the statements of operations. During the three months ended July 31, 2021, the Company recorded interest expense of $3,107. As of July 31, 2021, the accrued interest payable was $3,107. As of July 31, 2021, the convertible note payable was $120,258, net of note discount of $159,742.

STOCK PAYABLE

STOCK PAYABLE	3 Months Ended
	Jul. 31, 2021
STOCK PAYABLE
NOTE 7 - STOCK PAYABLE	NOTE 7 – STOCK PAYABLE July 31, April 30 2021 2021 Common stock award to consultants $ 3,525,000 $ - Lease 24,000 18,000 $ 3,549,000 $ 18,000 On January 1, 2021, the Company signed consulting service agreements with two independent contractors. Pursuant to the agreements, the Company issued 250,000 shares of ordinary common stock at market stock price of $0.95 per share to the consultants for service at $237,500. In six months from the date of the agreement, the Company is committed to issue another 250,000 shares of ordinary common stock to the consultants. As of July 31, 2021, the Company has not issued these shares to the consultants but will issue the shares to the consultants subsequent to July 31, 2021. On July 1, 2021, the Company recorded stock payable for 250,000 shares valued at $375,000 for services. On June 14, 2021, the Company has received $210 cash consideration for the issuance of 2,100,000 shares of ordinary common stock to a consultant for services in pursuant to an agreement signed on May 25, 2021. On June 14, 2021, the Company recorded stock payable for services valued at $3,150,000. On August 5, 2020, theCompany entered into a lease agreement for an office premise at 3571 E. Sunset Road Las Vegas Nevada under a term of 6 months commencing on August 10, 2020 at the cost of $4,750 per month, consisting of $2,000 payable in common shares of the Company and $2,750 payable in cash. (Note 8) During the three months ended July 31 2021 and 2020, the Company recorded stock payable of $6,000 and $0, respectively. As of July 31, 2021 and April 30, 2021, stock payable on lease was $24,000 and $18,000, respectively. As of July 31, 2021 and April 30, 2021, total stock payable was $3,549,000 and $18,000, respectively.

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES	3 Months Ended
	Jul. 31, 2021
COMMITTMENTS AND CONTINGENCIES
NOTE 8 - COMMITTMENTS AND CONTINGENCIES	NOTE 8 – COMMITTMENTS AND CONTINGENCIES The Company’s principal business and corporate address is 3571 E. Sunset Road, Suite 300, Las Vegas, NV 89120. This office is currently leased for a term of 6 months at the cost of $4,500 per month, consisting of $2,000 payable in common shares of the Company (calculated based on a 10% discount to fair market value at the time of payment) and $2,500 payable in cash. The Company may extend this lease on a month-to-month basis following expiration of the initial term. The Company also maintains a sales office at 3375 Shoal Line Blvd., Hernando Beach, Florida 34607. This office is leased for a term of 12 months expiring on April 30, 2022 at the cost of $1,857.50 per month. The leases are exempt from the provisions of ASC 842, Leases, due to the short-terms of their durations.

RISKS AND UNCERTAINTIES

RISKS AND UNCERTAINTIES	3 Months Ended
	Jul. 31, 2021
RISKS AND UNCERTAINTIES
NOTE 9 - RISKS AND UNCERTAINTIES	NOTE 9 – RISKS AND UNCERTAINTIES In early 2020, the World Health Organization declared the rapidly spreading coronavirus disease (COVID-19) outbreak a pandemic. This pandemic has resulted in governments worldwide enacting emergency measures to combat the spread of the virus. Due to the outbreak and spread of COVID-19, the Company’s management and advisors responsible for financial reporting have experienced administrative delays, include travel restrictions and reduced work hours. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material adverse impacts on the Company’s results of operations and financial position at July 31, 2021. The Company is not may

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Jul. 31, 2021
SUBSEQUENT EVENTS
NOTE 10 - SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS Subsequent to July 31, 2021 and through the date that these financials were issued, the Company had the following subsequent events: On September 8, 2021, the Company entered into a Securities Purchase Agreement with an institutional investor (the “Investor”) pursuant to which the Company issued a $168,000 Original Issue Discounted Convertible Promissory Note for a purchase price of $150,000 (the “Note”), convertible at $1.00 per share. Additionally, the Company issued to the investor 168,000 three-year warrants to purchase the Company’s common stock at an exercise price of $1.25 per share (the “Warrant”). The Note matures nine months from the issuance date and accrues interest at 9% per annum. On September 28, 2021, the Company issued 75,000 shares of ordinary common stock to consultants at $112,500 for services. On October 6, 2021, the Company issued 250,000 shares of ordinary common stock to the two consultants at $375,000 for services related to stock payable in pursuant of the consulting service agreements signed on January 1, 2021.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Jul. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation	The accompanying unaudited condensed financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended July 31, 2021 are not necessarily indicative of the results that may be expected for the year ending April 30, 2022. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2020 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended April 30, 2021 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on September 13, 2021.
Use of Estimates	Preparing financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Actual results and outcomes may differ from management’s estimates and assumptions.
Cash and Cash Equivalents	For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. As of July 31, 2021 and April 30, 2021, the Company had cash and cash equivalents of $64,639 and $12,407, respectively.
Account Receivable	Accounts receivable are recorded in accordance with ASC 310, “Receivables.” Accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company does not currently have any amount recorded as an allowance for doubtful accounts. Based on management’s estimate and based on all accounts being current, the Company has not deemed it necessary to reserve for doubtful accounts at this time. As of July 31, 2021 and April 30, 2021, the Company had accounts receivable of $31,818 and $5,252, respectively.
Prepaid Expense	Prepaid expenses relate to security deposit for office premise and prepayment made for future services in advance that will be expensed over time as the benefit of the services is received in the future expected within one year.
Property, Plant and Equipment	Property and equipment are stated at cost. Depreciation is computed using the straight-line method. The depreciation and amortization methods are designed to amortize the cost of the assets over their estimated useful lives, in years, of the respective assets as follows: Furniture and Equipment 5 years Maintenance and repairs are charged to expense as incurred. Improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in income. The long-lived assets of the Company are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment” (“ASC 360”), whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. During the three months ended July 31, 2021 and 2020, no impairment losses have been identified. As of July 31, 2021 and April 30, 2021, Property, Plant and Equipment was $4,956 and $5,241, respectively. Depreciation of $285 and $0 was incurred during the three months ended July 31, 2021 and 2020.
Revenue Recognition	During the year ended April 30, 2021, the Company generated its first revenue since its establishment. The Company recognizes revenue from the sale of products in accordance with ASC 606, “ Revenue Recognition Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance obligations Step 5: Recognize revenue when the entity satisfies a performance obligation The Company engages in the business of organizing, promoting, and operating industry-specific group purchase organizations (GPOs). A GPO is an entity created to leverage the purchasing power of a group of businesses (or individuals) to obtain discounts from vendors. The Company identifies underserved markets, segments and industries where there is little to no competition and develops specific GPOs around them. The Company develops industry specific GPO that leverage the aggregated purchasing power of its members. The GPOs use collective buying power to obtain and negotiate discounts on products and services from vendors. The discounted rates are then shared with its members saving them money and time by also improving supply chain efficiencies. The main business segments are HealthGPO, a Group Purchasing Organization for the Healthcare industry, and cbdGPO, a Group Purchasing Organization for the Hemp industry. In addition, the Company offers professional services through GPOPRO Services. During the three months ended July 31, 2021, the Company recognized $367,250 of revenues related to merchandise and product sales, and $2,308 of revenues related to shipping recovered on merchandise sales. In regard to the sales that occurred during the three months ended July 31, 2021, there are no unfulfilled obligations related to the merchandise and product sales. HealthGPO works with companies that have well priced high-quality products and services with advantageous terms. The Company’s primary offerings are volume supply acquisitions, access to quality personal protective equipment (PPE), essential necessities and medical equipment from non-traditional, yet fully accredited suppliers. Additionally, the Company identify “best of breed” products that have a unique value proposition and become distributors with some form of exclusivity and/or favorable terms. HealthGPO is developing a b2b healthcare portal to offer medical products to everyday business. Technology will continue to play an important role in exceeding our stated goals. HealthGPO also addresses the needs of individual consumers who want access to products at a good price that is typically only available to healthcare professionals. The Company intend on developing a b2c (business to consumer) portal to sell healthcare and wellness products directly to consumers. In accordance with ASC 606 , · The invoice has been generated and provided to the customer. · The performance obligations of delivery of products are stated in the invoice. · The transaction price has been identified in the invoice. · The Company has allocated the transaction price to performance obligation in the invoice. · The Company has shipped out the product and, therefore, satisfied the performance obligation. During the three months ended July 31, 2021 and 2020, the Company recognized revenue of $369,558 and $6,338, respectively, incurred cost of revenue of $282,106 and $0, respectively, and generated gross profit of $87,452 and $6,338, respectively.
Financial Instruments	The carrying values of our financial instruments including cash and cash equivalent, accounts receivable, loan receivable and accounts payable and accrued liabilities, accrued interest and convertible notes approximate their fair value due to the short maturities of these financial instruments.
Related Party Balances and Transactions	The Company follows FASB ASC 850, “ Related Party Disclosures
Convertible Financial Instruments	The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable U.S. GAAP. When the Company has historically determined that the embedded conversion options should not be bifurcated from their host instruments, discounts have been recorded for the intrinsic value of conversion options embedded in the instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the instrument. During the three months ended July 31, 2021, the Company has chosen to early adopt of ASU2020-06 and did not record a beneficial conversion feature (“BCF”) discount on the issuance of convertible notes with the conversion rate below the Company’s market stock price on the date of note issuance.
Share-Based Compensation	The Company accounts for share-based compensation under the fair value method in accordance with ASC 718, “Compensation – Stock Compensation,” which requires all such compensation to employees and non-employees to be calculated based on its fair value of the equity instrument at the grant date and recognized in the earnings over the requisite service or vesting period. During the three months ended July 31, 2021 and 2020, the Company recorded $19,014,235 and $0 stock-based compensation, respectively. The stock-based compensation incurred from common stock awarded to consultants and executives was reported under professional fees in the statements of operation. Of this amount, $3,524,790 in stock awards had not been issued at July 31, 2021, and is included in Stock Payable on the balance sheet. Three months ended July 31, 2021 2020 Common stock award to consultants $ 14,537,253 $ - Common stock award to executive - related party 4,476,982 - $ 19,014,235 $ -
Basic and Diluted Loss Per Share	Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. For the three months ended July 31, 2021, Series A preferred stock, warrants and common stock payable were dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive. July 31, July 31, 2021 2020 (Shares) (Shares) Series A Preferred Shares 1,000,000 - Warrants 280,000 - Common Stock Payable 2,366,000 - 3,646,000 - The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding at July 31, 2021, that are convertible into shares of common stock at a one-for-one rate. These if-converted common shares have been excluded from the computation of loss per share, as their inclusion would be anti-dilutive due to the Company’s losses. (Note 4) During the three months ended July 31, 2021, the Company issued a convertible note of $280,000 to a non-affiliate for proceeds of $250,000. The Company issued 280,000 three-year warrants to purchase the Company’s common stock at an exercise price of $1.25 per share. (Note 6)
New Accounting Pronouncements	In August 2020, the FASB issued ASU 2020-06, ASC Subtopic 470-20 “Debt—Debt with “Conversion and Other Options” and ASC subtopic 815-40 “Hedging—Contracts in Entity’s Own Equity”. The standard reduced the number of accounting models for convertible debt instruments and convertible preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. ASU2020-06 removes from U.S. GAAP the separation models for (1) convertible debt with a CCF and (2) convertible instruments with a beneficial conversion feature (“BCF”). With the adoption of ASU2020-06, entities will not separately present in equity an embedded conversion feature these debts. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Company has chosen to early adopt this standard on its three months ended July 31, 2021 financial statements and did not record BCF on the issuance of convertible notes with conversion rate below the Company’s market stock price on the date of note issuance. In November 2019, the FASB issued ASU No. 2019-08, Compensation-Stock Compensation and Revenue from Contracts with Customers; Codification Improvements- Share-Based Consideration Payable to a Customer. In December 2019, the FASB issued Accounting Standard Update No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (ASU 2019-12), which simplifies the accounting for income taxes. This guidance will be effective for entities for the fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020 on a prospective basis, with early adoption permitted. We do not expect the adoption of this guidance to have a material impact on our financial statements. Management has considered all other recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Jul. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of property, plant and equipment	Furniture and Equipment 5 years
Schedule of share-based compensation	Three months ended July 31, 2021 2020 Common stock award to consultants $ 14,537,253 $ - Common stock award to executive - related party 4,476,982 - $ 19,014,235 $ -
schedule of Basic and Diluted Loss per Share	July 31, July 31, 2021 2020 (Shares) (Shares) Series A Preferred Shares 1,000,000 - Warrants 280,000 - Common Stock Payable 2,366,000 - 3,646,000 -

Capital Stock (Table)

Capital Stock (Table)	3 Months Ended
	Jul. 31, 2021
STOCK PAYABLE
Schedule Of Stock Payable
Schedule of activity of warrants exercisable for shares of common stock	Number of Shares Weighted- Average Exercise Price Balances as of April 30, 2021 - $ - Granted 280,000 1.25 Redeemed - - Exercised - - Forfeited - - Balances as of July 31, 2021 280,000 $ 1.25
Schedule of fair value of warrants	Three Months Ended July 31, 2021 Exercise price $ 1.25 Expected term 5 years Expected average volatility 591% Expected dividend yield - Risk-free interest rate 0.41%
Schedule of outstanding and exercisable warrants	Warrants Outstanding Warrants Exercisable Weighted Average Number Remaining Contractual Weighted Average Number Weighted Average of Shares life (in years) Exercise Price of Shares Exercise Price 280,000 2.88 $ 1.25 280,000 $ 1.25

COVERTIBLE NOTE PAYABLE (Tables

COVERTIBLE NOTE PAYABLE (Tables)	3 Months Ended
	Jul. 31, 2021
COVERTIBLE NOTE PAYABLE (Tables)
Schedule of convertible notes payable	July 31, 2021 Dated June 16, 2021 $ 280,000 Total convertible note payable, gross 280,000 Less: Unamortized debt discount (159,742 ) Total convertible note payable, net $ 120,258

Stock Payable (Tables)

Stock Payable (Tables)	3 Months Ended
	Jul. 31, 2021
STOCK PAYABLE
Schedule of Stock Payable	July 31, April 30 2021 2021 Common stock award to consultants $ 3,525,000 $ - Lease 24,000 18,000 $ 3,549,000 $ 18,000

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - shares	1 Months Ended
	Jun. 19, 2020	Apr. 02, 2018	Jul. 31, 2021	Apr. 30, 2021	May 05, 2020
Common stock, shares issued	9,316,674		9,666,674	9,666,674
Common stock, shares outstanding	111,800,000		9,666,674	9,666,674
Brett H. Pojunis [Member]
Common stock, shares issued					5,000,000
Common stock, shares outstanding					5,000,000
Business acquisition percentage of voting interests acquired					53.67%
Equity method investment ownership percentage					29.04%
Global House Holdings Ltd [Member] | FINRA [Member]
Forward stock split		20:1
GPO Plus, Inc [Member] | FINRA [Member]
Forward stock split	12:1

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jul. 31, 2021	Apr. 30, 2021
GOING CONCERN
Accumulated deficit	$ (19,985,801)	$ (876,144)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Jul. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Furniture and Equipment	5 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - shares	3 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Common stock award to consultants	14,537,253	0
Restricted common stock award to employees	4,476,982	0
Total	19,014,235	0

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)	3 Months Ended
	Jul. 31, 2021shares
Antidilutive securities excluded from the computation of EPS	3,646,000
Warrants [Member]
Antidilutive securities excluded from the computation of EPS	280,000
Series A Preferred Shares [Member]
Antidilutive securities excluded from the computation of EPS	1,000,000
Common Stock Payable [Member]
Antidilutive securities excluded from the computation of EPS	2,366,000

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Jul. 31, 2021	Jul. 31, 2020	Jun. 16, 2021	Apr. 30, 2021	Apr. 30, 2020
Accounts Receivable	$ 31,818			$ 5,252
Cash and cash equivalents	64,639	$ 30,585		12,407	$ 0
Property, Plant and Equipment	4,956			$ 5,241
Depreciation	285	0
Product sales revenue	367,250
Outstanding stock awards to consultants and executives	3,524,790
Shipping recovered revenue	2,308
Cost of revenue	282,106	0
Gross profit	87,452	6,338
Revenue Recognition	369,558	6,338
Share-based compensation	$ 11,012,463	0
Preferred Stock, shares issued	1,000,000			1,000,000
Series A Preferred Shares [Member]
Preferred Stock, shares outstanding	1,000,000			1,000,000
Preferred Stock, shares issued	1,000,000			1,000,000
Warrants [Member]
Class of warrants or rights issued	280,000
Term of warrants or rights	3 years
Class of warrants or rights, exercise price	$ 1.25
Convertible Notes [Member]
Convertible note payable	$ 280,000
Proceeds from convertible debt	250,000
Share-based compensation	$ 19,014,235	$ 0
Class of warrants or rights, exercise price			$ 1.25

CAPITAL STOCK (Details)

CAPITAL STOCK (Details)	3 Months Ended
	Jul. 31, 2021$ / sharesshares
CAPITAL STOCK (Details)
Number of shares, Granted | shares	280,000
Number of shares, Ending | shares	280,000
Weighted average exercise price, Beginning Balance	$ 0
Weighted average exercise price, Granted	1.25
Weighted average exercise price, Redeemed	0
Weighted average exercise price, Exercised	0
Weighted average exercise price, Forfeited	0
Weighted average exercise price, Ending Balance	$ 1.25

CAPITAL STOCK (Details 1)

CAPITAL STOCK (Details 1)	3 Months Ended
	Jul. 31, 2021USD ($)$ / shares
CAPITAL STOCK (Details)
Exercise price | $ / shares	$ 1.25
Expected term	5 years
Expected average volatility	591.00%
Expected dividend yield | $	$ 0
Risk-free interest rate	0.41%

CAPITAL STOCK (Details 2)

CAPITAL STOCK (Details 2)	3 Months Ended
	Jul. 31, 2021$ / sharesshares
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Warrants Outstanding, Number of shares | shares	280,000
Warrants Outstanding, Weighted average remaining contractual life (in years)	2 years 10 months 17 days
Warrants outstanding, Weighted average exercise price | $ / shares	$ 1.25
Warrants exercisable, Number of shares | shares	280,000
Warrants outstanding, Weighted average exercise price | $ / shares	$ 1.25

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)	Jun. 14, 2021	May 21, 2021	Jan. 21, 2021	Nov. 20, 2020	Jun. 19, 2020	Jul. 31, 2021	Apr. 30, 2021	Jul. 31, 2020
Common stock, shares authorized					1,500,000,000	90,000,000	90,000,000
Description of reverse stock split					the Company announced a reverse stock split of the issued and authorized shares of common stock on the basis of 1 new share for 12 old shares.
Common stock shares					$ 125,000,000
Non-voting redeemable preferred shares, per share		$ 10
Reverse stock split effective date					Aug. 20, 2020
Series A preferred stock							1,000,000
Series A preferred stock, share issued						1,000,000	1,000,000
Common stock, shares issued					9,316,674	9,666,674	9,666,674
Common stock, shares outstanding					111,800,000	9,666,674	9,666,674
Series A preferred stock, share outstanding						$ 1,000,000	$ 1,000,000
Stock payable						$ 3,549,000	$ 18,000
Common stock, shares par value						$ 0.0001	$ 0.0001
Lease Arrangement [Member]
Stock payable	$ 3,150,000					$ 6,000		$ 0
Per shares			$ 0.0001
Ordinary Common Stock	2,100,000
Consideration	$ 210
Chief Executive Officer [Member]
Common stock, shares issued		1,400,000
Per shares		$ 1.50	$ 0.0001
Ordinary Common Stock		418,000
Preferred Stock shares			500,000
consultants for service		$ 10,800,000
Consideration			$ 50
Consultant [Member]
Common stock, shares issued		7,200,000
Per shares			$ 0.0001
Preferred Stock shares			500,000
Consideration			$ 50
Stock payable [Member]
Fair value adjustment of warrants						280,000
Warrants [Member]
Aggregate intrinsic value of warrants outstanding						$ 210,000
Exercise price						$ 1.25
Closing market price						$ 2
Common stock purchase warrants granted						$ 560,000
Common stock purchase warrants shares						280,000
Fair value adjustment of warrants						$ 166,667
Amended and restated article [Member]
Common stock, shares authorized				90,000,000
Common stock, shares par value				$ 0.0001
Amendment descriptions				the Company filed amended and restated article of incorporation, resulting in increasing the authorized share capital from 125,000,000 shares to 200,000,000 shares and par value from $0.001 per share to $0.0001 per share consisting
Class A Common Stock
Common stock, shares authorized				10,000,000
Common stock, shares issued						115,000	115,000
Common stock, shares outstanding						115,000	115,000
Common and preferred stock units							115,000
Class A common stock						28,750	28,750
Series A Non - Voting Redeemable Preferred Stock
Series A preferred stock				500,000
Common stock, shares issued						175,000	0
Common stock, shares outstanding						175,000	0
Per shares		$ 10					$ 15
Fair value adjustment of warrants		$ 175,000					$ 224,905
Total consideration							$ 287,500
Preferred stock value						$ 1,750,000
Blank Check Common Stock [Member]
Common stock, shares authorized				50,000,000
Ordinary Common Stock [Member]
Common stock, shares issued						18,826,316	9,666,674
Common stock, shares outstanding						18,826,316	9,666,674
Blank Check Preferred Stock [Member]
Series A preferred stock			1,000,000	49,500,000
July 1, 2021 [Member]
Stock payable						$ 375,000	$ 18,000
Stock payable shares						250,000
July 1, 2021 [Member] | Two Independent Contractors [Member]
Stock payable						$ 375,000
Stock payable shares						250,000
Per shares						$ 1.50
January 1 2021 [Member] | Private Placement [Member] | Restricted Stock [Member]
Ordinary Common Stock		1,959,642					250,000
Cash proceeds		$ 2,939,463

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended			3 Months Ended
	Aug. 31, 2021	Jun. 16, 2021	May 21, 2021	Jul. 31, 2021	Jul. 31, 2020	Apr. 30, 2021	Jan. 21, 2021
Loan Receivable				$ 12,500
Proceeds from issuance of restricted stock units				$ 210	$ 0
Series A preferred stock, share issued				1,000,000		1,000,000
Management fees				$ 8,720	$ 0
Loans Receivable [Member]
Term of loan		1 year
Line of credit facility, maximum loan amount		$ 21,310
Repayments of loan				12,500
Loans Receivable [Member] | Subsequent Event [Member]
Repayments of loan	$ 8,810
Series A Preferred Stock [Member] | CEO [Member]
Preferred stock value issued							$ 50
Preferred stock, par value							$ 0.0001
Series A preferred stock, share issued							500,000
Management fees				$ 8,720
Executive [Member]
Common stock shares issued, new issue			1,400,000
Common stock value issued, new issu			$ 2,100,000
Executive [Member] | Series A Preferred Stock [Member]
Preferred stock value issued							$ 50
Preferred stock, par value							$ 0.0001
Series A preferred stock, share issued							500,000
Executive [Member] | Series A non-voting redeemable preferred shares [Member]
Preferred stock value issued			$ 18
Preferred stock, par value			$ 10
Series A preferred stock, share issued			175,000
Executive [Member] | Restricted Stock Units (RSUs) [Member] | 2020 Incentive Plan [Member]
Common stock shares reserved for future issuance			418,000
Proceeds from issuance of restricted stock units			$ 627,000

COVERTIBLE NOTE PAYABLE (Detail

COVERTIBLE NOTE PAYABLE (Details) - Convertible Notes [Member] - USD ($)	Jul. 31, 2021	Jun. 16, 2021
Total convertible note payable, gross	$ 280,000	$ 280,000
Less: Unamortized debt discount	(159,742)
Total convertible note payable, net	$ 120,258

COVERTIBLE NOTE PAYABLE (Deta_2

COVERTIBLE NOTE PAYABLE (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Jun. 16, 2021	Jul. 31, 2021	Jul. 31, 2020	Apr. 30, 2021
Total debt discount	$ 196,667
Convertible promissory note		$ 120,258		$ 0
Interest expense		$ 40,032	$ 0
Warrants [Member]
Total debt discount	166,667
Warrants to purchase common stock shares exercise price		$ 1.25
Convertible Notes [Member]
Total debt discount	30,000
Debt discount amortized		$ 36,925
Accrued interest		3,107
Convertible promissory note	$ 280,000
Interest rate	9.00%
Business acquisition, purchase price	$ 250,000
Warrants to purchase common stock shares exercise price	$ 1.25
Warrants to purchase common stock shares	280,000
Conversion price	$ 1
Interest expense		3,107
Total convertible note payable		120,258
Less: Unamortized debt discount		$ (159,742)

STOCK PAYABLE (Details)

STOCK PAYABLE (Details) - USD ($)	Jul. 31, 2021	Jun. 16, 2021	Apr. 30, 2021
Stock payable	$ 3,549,000		$ 18,000
Common Stock Payable [Member]
Common stock award to consultants	3,525,000	$ 0
Leases	24,000	18,000
Stock payable	$ 3,549,000	$ 18,000

STOCK PAYABLE (Details Narrativ

STOCK PAYABLE (Details Narrative) - USD ($)	Jun. 14, 2021	Aug. 05, 2020	Jul. 31, 2021	Apr. 30, 2021	Jan. 21, 2021	Jul. 31, 2020	Jun. 19, 2020
Stock payable			$ 3,549,000	$ 18,000
Common stock, shares issued			9,666,674	9,666,674			9,316,674
Lease Arrangement [Member]
Stock payable	$ 3,150,000		$ 6,000			$ 0
Stock payable for lease			24,000	$ 18,000
Per shares					$ 0.0001
Ordinary Common Stock	2,100,000
Consideration	$ 210
Description lease		Company entered into a lease agreement for an office premise at 3571 E. Sunset Road Las Vegas Nevada under a term of 6 months commencing on August 10, 2020 at the cost of $4,750 per month, consisting of $2,000 payable in common shares of the Company and $2,750 payable in cash.
Lease Arrangement One [Member]
Stock payable			$ 3,549,000	18,000
July 1, 2021 [Member]
Stock payable, shares			250,000
Stock payable			$ 375,000	$ 18,000
July 1, 2021 [Member] | Two Independent Contractors [Member]
Stock payable, shares			250,000
Stock payable			$ 375,000
Per shares			$ 1.50
January 1, 2021 [Member] | Two Independent Contractors [Member]
Per shares			$ 0.95
Ordinary Common Stock			250,000
Common stock, shares issued			250,000
Consultants for service			$ 237,500

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES (Details Narrative)	3 Months Ended
	Jul. 31, 2021USD ($)shares
Committments and contingencies description	The Company also maintains a sales office at 3375 Shoal Line Blvd., Hernando Beach, Florida 34607. This office is leased for a term of 12 months expiring on April 30, 2022 at the cost of $1,857.50 per month.
Las Vegas [Member]
Office lease cost, cash payable	$ 2,000
Office lease cost, shares issuable | shares	2,500
Office lease cost, per month	$ 4,500
Lease term	6 months
Florida [Member]
Office lease cost, per month	$ 1,857
Lease term	12 months

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Oct. 06, 2021	Sep. 08, 2021	Sep. 28, 2021	Jul. 31, 2021	Apr. 30, 2021
Convertible promissory note				$ 120,258	$ 0
Stock payable				$ 3,549,000	$ 18,000
Securities Purchase Agreement [Member] | Investor [Member] | Subsequent Event [Member]
Convertible promissory note		$ 168,000
Business acquisition, purchase price		$ 150,000
Interest rate		9.00%
Conversion price		$ 1
Warrants to purchase common stock shares		168,000
Warrants to purchase common stock shares exercise price		$ 1.25
Consultants [Member] | Subsequent Events [Member]
Stock payable			$ 112,500
Ordinary Common Stock			75,000
Two Consultants [Member] | Subsequent Events [Member]
Stock payable	$ 375,000
Ordinary Common Stock	250,000